I libri di Ca’ Foscari

Analisi bayesiana, incertezza valutativa ed eterogeneità nelle discipline contabili

crossmark logo

Abstract

This paper examines the relationship between Gino Zappa’s conception of accounting uncertainty and Bruno de Finetti's subjective probability, showing how their perspectives provide a coherent foundation for Bayesian accounting research. After reconstructing their theoretical contributions, the paper discusses Bayesian inference, hierarchical models and model averaging as tools for representing valuation uncertainty and firm heterogeneity. Finally, it highlights the potential integration of Bayesian methods with artificial intelligence and machine learning in financial and sustainability reporting.


open access

Pubblicato 21 Settembre 2026 | Lingua: it

Keywords Accounting • De Finetti • Bayesian analysis • Zappa • Uncertainty

Copyright © 2026 Roberto Casarin, Carlo Marcon. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.

Permalink http://doi.org/10.30687/979-12-5742-081-9/006


leggi questo capitolo